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        Case ID :

        2023 (10) TMI 1455 - AT - IBC

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        Rejoinder limited to reply issues only; tribunal may extend time, but cannot allow a new case through amendment by rejoinder. A tribunal may, in the exercise of its inherent and procedural powers, enlarge time for filing a rejoinder and take it on record when justice requires; ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                            Rejoinder limited to reply issues only; tribunal may extend time, but cannot allow a new case through amendment by rejoinder.

                            A tribunal may, in the exercise of its inherent and procedural powers, enlarge time for filing a rejoinder and take it on record when justice requires; that procedural relief is not a review application. However, a rejoinder is confined to answering new matters raised in the reply and cannot be used to widen the original petition, introduce fresh factual foundations, or set up an altogether new case. The procedural extension was therefore maintainable, but the rejoinder could not be entertained to the extent it sought to expand the pleadings beyond the main petition.




                            Issues: (i) Whether the application seeking to take the rejoinder on record and condone the delay was in the nature of a review application, and whether the Tribunal could enlarge the time for filing the rejoinder. (ii) Whether the rejoinder could be used to introduce additional factual assertions or a new case beyond the main petition.

                            Issue (i): Whether the application seeking to take the rejoinder on record and condone the delay was in the nature of a review application, and whether the Tribunal could enlarge the time for filing the rejoinder.

                            Analysis: The procedural rules treated pleadings to include a rejoinder, and the Tribunal's inherent powers and power to regulate procedure permitted it to make orders to secure the ends of justice. The order granting time for rejoinder was treated as an exercise of procedural discretion, not an adjudication on merits, so the request was not a review application. The Tribunal also had power to enlarge time even after expiry when justice required it.

                            Conclusion: The application was not a review application, and the Tribunal had jurisdiction to enlarge the time and take the rejoinder on record.

                            Issue (ii): Whether the rejoinder could be used to introduce additional factual assertions or a new case beyond the main petition.

                            Analysis: A rejoinder may answer additional facts raised in the reply, but it cannot expand the scope of the original petition or set up an altogether new case. The purpose of a rejoinder is confined to dealing with matters arising from the reply, not to fill gaps in the original pleadings or start a fresh round of pleadings.

                            Conclusion: Additional factual assertions beyond the main petition could not be entertained through the rejoinder.

                            Final Conclusion: Both appeals failed. The rejoinder was maintainable to the extent of the procedural relief sought, but it could not be used to enlarge the original case by introducing new factual foundations.

                            Ratio Decidendi: A tribunal may enlarge procedural time and permit a rejoinder in the exercise of its inherent and procedural powers, but a rejoinder cannot introduce a new case or expand the scope of the original petition beyond the pleadings already made.


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                            ActsIncome Tax
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